Publications

Books

Sawyer AJ. and Sadiq K. (2019) Sawyer AJ. and Sadiq K. (2019) Country by Country Tax Reporting: A Critical Analysis of Enhanced Regulatory Requirements for Multinational Corporations. Company and Securities Law Journal 36(7): 570-586.. Company and Securities Law Journal , 36,(7), pp.570-586. (http://sites.thomsonreuters.com.au/journals/2019/03/14/company-and-securities-law-journal-update-vol-36-pt-7/)

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(2019) Australian Taxation Law Cases 2019. Thomson Reuters, Pyrmont, New South Wales. (https://eprints.qut.edu.au/128447/)

Sadiq, Kerrie, Sawyer, Adrian, & McCredie, Bronwyn (Eds.) (2019) Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform Measures in 18 Jurisdictions. Fiscal Publications, Biggleswade. (https://eprints.qut.edu.au/123892/)

, Black, Celeste, Hanegbi, Rami, Jogarajan, Sunita, Krever, Richard, Obst, Wes, & Ting, Antony (2019) Principles of Taxation Law 2019 [12th Edition]. Thomson Reuters, Pyrmont, N.S.W. (https://eprints.qut.edu.au/128448/)

(2018) Australian Taxation Law Cases 2018 [13th Edition]. Thomson Reuters, Pyrmont, N.S.W. (https://eprints.qut.edu.au/121806/)

Pinto, Dale, Kendall, Keith, & (2018) Fundamental Tax Legislation 2018 [26th Edition]. Thomson Reuters, Pyrmont, N.S.W. (https://eprints.qut.edu.au/121807/)

, Coleman, Cynthia, Hanegbi, Rami, Jogarajan, Sunita, Krever, Richard, Obst, Wes, Teoh, Jonathan, & Ting, Antony (2018) Principles of Taxation Law 2018 [11th Edition]. Thomson Reuters, Pyrmont, N.S.W. (https://eprints.qut.edu.au/121808/)

, Coleman, Cynthia, Hanegbi, Rami, Jogarajan, Sunita, Krever, Richard, Obst, Wes, Teoh, Jonathan, & Ting, Antony (2017) Principles of Taxation Law [10th Edition]. Thomson Reuters, Pyrmont, N.S.W. (https://eprints.qut.edu.au/106027/)

Book chapters

& Krever, Richard (2019) Actions to counter base erosion and profit shifting: A general report. In Sadiq, Kerrie, Sawyer, Adrian, & McCredie, Bronwyn (Eds.) Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform. Fiscal Publications, Birmingham, United Kingdom, pp. 1-24. (https://eprints.qut.edu.au/125513/)

& Mellor, Peter (2019) The adoption of BEPS in Australia. In Sadiq, Kerrie, Sawyer, Adrian, & McCredie, Bronwyn (Eds.) Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform. Fiscal Publications, Birmingham, United Kingdom, pp. 25-43. (https://eprints.qut.edu.au/125509/)

(2017) Unitary Taxation of the Finance Sector. In Picciotto, Sol (Ed.) Taxing Multinational Enterprises as Unitary Firms. Institute of Development Studies, Brighton, UK, pp. 119-129. (https://eprints.qut.edu.au/104380/)

Hodgson, Helen & (2017) Gender equality and a rights based approach to tax reform. In Stewart, Miranda (Ed.) Tax, Social Policy and Gender. ANU Press, Canberra, A.C.T, pp. 99-129. (https://eprints.qut.edu.au/114401/)

(2017) Corporate Social Responsibility Assurance. In Poff, D.C. & Michalos, A.C. (Eds.) Encyclopedia of Business and Professional Ethics. Springer International Publishing, pp. 1-5. (https://eprints.qut.edu.au/109623/)

& Mui, Grace Y. (2015) Social audit failure: Legal liability of external auditors. In Rahim, Mia Mahmudur & Idowu, Samuel O. (Eds.) Social Audit Regulation. Springer, Switzerland, pp. 281-299. (https://eprints.qut.edu.au/91158/)

& Liao, Lin (2015) Corporate Social Responsibility Assurance: Theory, Regulations and Practice in China. In Rahim, Mia Mahmudur & Idowu, Samuel O. (Eds.) Social Audit Regulation: Development, Challenges and Opportunities. Springer International Publishing, Switzerland, pp. 131-154. (https://eprints.qut.edu.au/89270/)

& (2015) India’s indigenization of military aircraft design and manufacturing: Towards a fifth-generation fighter. In Webb, Matthew & Wijeweera, Albert (Eds.) The Political Economy of Conflict in South Asia. Palgrave Macmillan, pp. 93-113. (https://eprints.qut.edu.au/84685/)

Conference papers

, , & (2017) Auditors' gender differences and client portfolios. In Journal of Contemporary Accounting and Economics (JCAE) Doctoral Consortium and Annual Symposium 2017, 4-6 January 2017, Tamkang University, Taipei, Taiwan. (https://eprints.qut.edu.au/105673/)

Johl, Shireenjit K. & (2016) The business case for gender and culture diversity on corporate boards. In Accounting and Finance Association of Australia and New Zealand, 3-5 July 2016, Jupiters Hotel, Gold Coast, Qld. (Unpublished) (https://eprints.qut.edu.au/97865/)

, , & (2016) Financial reporting on social media (including Twitter) - reviewing the challenges. In Accounting and Finance Association of Australia and New Zealand, 3-5 July 2016, Jupiters Hotel, Gold Coast, Qld. (Unpublished) (https://eprints.qut.edu.au/97866/)

, , & (2016) The economic consequences of corporate financial reporting on Twitter. In 7th Conference on Financial Markets and Corporate Governance Conference, 31 March - 1 April 2016, Melbourne, Vic. (https://eprints.qut.edu.au/93196/)

(2016) The differential impact of monetary policy announcements and explanatory minute releases on the Australian foreign exchange market. In 2016 Accounting & Finance Association of Australia and New Zealand, 3-5 July 2016, Gold Coast, Qld. (Unpublished) (https://eprints.qut.edu.au/97868/)

, , & (2015) The nature and extent of use of Twitter for financial reporting by ASX listed companies: An exploratory study. In Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, 5-8 July 2015, Hobart, Tas. (https://eprints.qut.edu.au/93187/)

, Clout, Victoria, & Treepongkaruna, Sirimon (2015) Corporate governance and cash-box mining firm lifecycles. In Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, 5-8 July 2015, Hobart, Tas. (Unpublished) (https://eprints.qut.edu.au/97863/)

& Truong, Phuong (2013) Statutory-backed continuous disclosure regime and corporate disclosure behaviour : does corporate governance matter? In EAA Annual Congress 2013, 7-9 May 2013, Paris. (Unpublished) (https://eprints.qut.edu.au/60588/)

, Truong, Phuong, & Welsh, Michelle (2013) Securities market regulators’ use of the ‘please explain’ queries sanction and its power of compliance. In Corporate Law Progressive Possibilities : Corporate Law Teachers Association (CLTA) Conference 2013, 3-5 February 2013, Australia National University, Canberra, ACT. (Unpublished) (https://eprints.qut.edu.au/59458/)

, Monroe, Gary, Shailer, Gregory, Gasbarro, Dominic, & Cullen, Grant (2013) Aligning off-balance sheet risk, on-balance sheet risk and audit fees: a PLS path modelling analysis. In Accounting and Finance Association of Australia and New Zealand Annual Conference 2013, 2-6 July 2013, Perth, WA. (Unpublished) (https://eprints.qut.edu.au/74335/)

, Jubb, Christine, & Lee, Jenny (2012) Audit committee effectiveness in a mandatory disclosure environment. In Proceedings of the 2012 Accounting and Finance Association of Australia and New Zealand Conference, Accounting and Finance Association of Australia and New Zealand (AFAANZ), Melbourne, VIC. (https://eprints.qut.edu.au/78017/)

, Seamer, Michael, & (2012) Institutional investors, risk/return and corporate governance : practical lessons from the Global Financial Crisis. In Accounting & Finance Association of Australia New Zealand Conference (AFAANZ 2012), 1-3 July 2012, Melbourne, VIC. (https://eprints.qut.edu.au/78070/)

, Crofts, Peter, Ferguson, Colin, & Hronsky, Jane (2010) Professional independence and attachment bias: An exploratory study. In Proceedings of the 2010 Accounting and Finance Association of Australia and New Zealand Conference, 4 - 6 July, 2010, New Zealand. (https://eprints.qut.edu.au/80480/)

Journal articles

Hollindale, Janice, , Routledge, James, & (2019) Women on boards and greenhouse gas emission disclosures. Accounting and Finance, 59(1), pp. 277-308. (https://eprints.qut.edu.au/111034/)

, Sawyer, Adrian, & (2019) Jurisdictional responses to base erosion and profit shifting: a study of 19 key domestic tax systems. eJournal of Tax Research, 16(3), pp. 737-761. (https://eprints.qut.edu.au/127650/)

Sawyer, Adrian & (2019) Country-by-country tax reporting: A critical analysis of enhanced regulatory requirements for multinational corporations. Companies and Securities Law Journal, 36(7), pp. 570-586. (https://eprints.qut.edu.au/127554/)

, Sawyer, Adrian, & (2019) Jurisdictional responses to base erosion and profit shifting: a study of 19 key domestic tax systems. eJournal of Tax Research, 16(3), pp. 737-761. (https://eprints.qut.edu.au/127650/)

Krever, Richard & (2019) Non-residents and capital gains tax in Australia. Canadian Tax Journal, 67(1), pp. 1-22. (https://eprints.qut.edu.au/128964/)

& Sawyer, Adrian (2019) New Zealand’s ‘experience’ with capital gains taxation and policy choice lessons from Australia. eJournal of Tax Research, 16(2), pp. 362-392. (https://eprints.qut.edu.au/126729/)

, , & (2018) Legitimising corporate reputation in times of employee distress through disclosure: Media exposure in the electronic manufacturing services industry in China. Accounting Research Journal, 31(1), pp. 22-45. (https://eprints.qut.edu.au/105570/)

Hossain, Sarawar, , & Monroe, Gary S. (2018) Does auditor gender affect issuing going-concern decisions for financially distressed clients? Accounting And Finance, 58(4), pp. 1027-1061. (https://eprints.qut.edu.au/101754/)

, Gray, Stephen, , & (2018) 'Name and Shame' - director attendance disclosure and practice. Journal of Corporate Law Studies, 18(2), pp. 311-337. (https://eprints.qut.edu.au/120016/)

(2018) Rethinking the interest deduction rules in light of the Chevron Australia case. Bulletin for International Taxation, 72(9). (https://eprints.qut.edu.au/121606/)

(2018) Tax and whistle-blower protection: Part of a commitment to tackling tax misconduct in Australia. Intertax (Includes EC Tax Review), 46(5), pp. 429-433. (https://eprints.qut.edu.au/118715/)

Liao, Lin, Lin, Teng (Philip), & (2018) Corporate board and corporate social responsibility assurance: Evidence from China. Journal of Business Ethics, 150(1), pp. 211-225. (https://eprints.qut.edu.au/95304/)

Niblock, Scott J. & (2018) Are covered calls the right option for Australian investors? Economics and Finance, 35(2), pp. 222-243. (https://eprints.qut.edu.au/123938/)

Tan, David T, , & Walsh, Kathleen D (2017) Corporate fraud culture: Re-examining the corporate governance and performance relation. Accounting and Finance, 57(2), pp. 597-620. (https://eprints.qut.edu.au/91138/)

, , & (2017) A review of corporate practice of reporting on social media. Australian Journal of Corporate Law, 32(Part 2), pp. 222-240. (https://eprints.qut.edu.au/111032/)

, , & (2017) Addressing aggressive tax planning through mandatory corporate tax disclosures: an exploratory case study. eJournal of Tax Research, 15(2), pp. 359-383. (https://eprints.qut.edu.au/115124/)

(2017) Equity market consequences of the social media revolution. Accounting Research Journal, 30(2), pp. 132-136. (https://eprints.qut.edu.au/111035/)

Johnston, Andrew & (2017) Beyond country-by-country reporting: A modest proposal to enhance corporate accountability. New Zealand Universities Law Review, 27(3), pp. 569-600. (https://eprints.qut.edu.au/118709/)

Carson, Elizabeth, Fargher, Neil, & (2017) Explaining auditors’ propensity to issue going-concern opinions in Australia after the global financial crisis. Accounting and Finance, pp. 1-39. (https://eprints.qut.edu.au/114334/)

Cullen, Grant, Gasbarro, Dominic, Monroe, Gary S., Shailer, Greg, & (2017) Bank audit fees and asset securitization risks. Auditing: A Journal of Practice & Theory, 37(1), 21-48.. (https://eprints.qut.edu.au/105533/)

(2017) Client importance and audit quality, office level evidence from the banking industry: a pitch. Accounting Research Journal, 30(2). (https://eprints.qut.edu.au/109621/)

, Harrison, Jennifer L, & Wijeweera, Albert (2017) Future cash flow predictability of non-IFRS earnings: Australian evidence. Australian Accounting Review, 27(2), pp. 118-128. (https://eprints.qut.edu.au/114302/)

Kortt, Michael A., Steen, Todd, & (2017) Church attendance, faith and the allocation of time: Evidence from Australia. International Journal of Social Economics, 44(12), pp. 2112-2127. (https://eprints.qut.edu.au/101812/)

(2017) Examining the economic consequences of concise integrated reports: a pitch. Accounting Research Journal, 30(4), pp. 356-361. (https://eprints.qut.edu.au/111031/)

Niblock, Scott, , & Heng, Panha (2017) A review of superannuation fund performance studies: Empirical evidence from Australia - 2000 to 2014. Accounting Research Journal, 30(2). (https://eprints.qut.edu.au/101799/)

, Docherty, Paul, Easton, Steve, & (2016) The channels of monetary policy triggered by central bank actions and statements in the Australian equity market. International Review of Financial Analysis, 46, pp. 46-61. (https://eprints.qut.edu.au/95366/)

, Charles, Michael, & (2016) Australia's Cooperative Research Centre Program: A transaction cost theory perspective. Research Policy, 45(1), pp. 195-204. (https://eprints.qut.edu.au/93373/)

, Kortt, Michael, & Steen, Todd (2016) Religion and earnings: Evidence from Germany. International Journal of Social Economics, 43(8), pp. 841-855. (https://eprints.qut.edu.au/99766/)

, Rahim, Mia, & (2016) Country-by-country reporting: An assessment of its objective and scope. eJournal of Tax Research, 14(1), pp. 4-33. (https://eprints.qut.edu.au/98115/)

& Truong, Thu Phuong (2015) Continuous disclosure compliance: Does corporate governance matter? Accounting and Finance, 55, pp. 965-988. (https://eprints.qut.edu.au/68243/)

& Routledge, James (2015) External administration in corporate insolvency and reorganisation: The insider alternative. Insolvency Law Journal, 23, pp. 69-80. (https://eprints.qut.edu.au/91137/)

Byrnes, Liam & (2015) How should regulators deal with entrenched company executives? Company and Securities Law Journal, 33(4), pp. 266-280. (https://eprints.qut.edu.au/81913/)

, Seamer, Michael, & (2015) Institutional investors, risk/performance and corporate governance. The International Journal of Accounting, 50(1), pp. 31-52. (https://eprints.qut.edu.au/81347/)

Costa, Bruce A., Jakob, Keith, Niblock, Scott J., & (2015) 'Benchmarking' the benchmarks: How do risk-adjusted returns of Australian mutual funds and indexes measure up? Journal of Asset Management, 16(6), pp. 386-400. (https://eprints.qut.edu.au/99765/)

, Kortt, Michael A., & Dollery, Brian (2015) Religion and life satisfaction: Evidence from Germany. Social Indicators Research, 123(3), pp. 837-855. (https://eprints.qut.edu.au/82069/)

, Kortt, Michael A., Dollery, Brian, & Hayward, Philip (2015) Three of a kind? The special case of Australia's Island Councils. Economic Papers, 34(3), pp. 150-164. (https://eprints.qut.edu.au/84684/)

& Niblock, Scott J. (2015) Trial by media: An empirical investigation of corporate reputation and stock returns in Australia. Journal of Media Economics, 28(1), pp. 41-60. (https://eprints.qut.edu.au/82068/)

, Truong, Thu Phuong, & Welsh, Michelle (2014) A securities market operator's use of the "please explain" price query and its impact on compliance. Company and Securities Law Journal, 32(3), pp. 173-191. (https://eprints.qut.edu.au/71864/)

, , & (2014) Taxation determinations as de facto regulation : private equity exits in Australia. Australian Tax Review, 43(2), pp. 118-141. (https://eprints.qut.edu.au/71786/)

, Clout, Victoria J., & Tan, David (2014) Corporate governance and securities class actions. Australian Journal of Management, 39(4). (https://eprints.qut.edu.au/73090/)

Costa, Bruce A., Jakob, Keith, Niblock, Scott J., & (2014) Australian stock indexes and the four-factor model. Applied Finance Letters, 3(1), pp. 10-21. (https://eprints.qut.edu.au/82063/)

, Kortt, Michael A., & Dollery, Brian (2014) Is biggest best? A comparative analysis of the financial viability of the Brisbane City Council. Australian Journal of Public Administration. (https://eprints.qut.edu.au/82067/)

& Humphrey, Jacquelyn E. (2013) Does board gender diversity have a financial impact? Evidence using stock portfolio performance. Journal of Business Ethics. (https://eprints.qut.edu.au/62119/)

, Clarkson, Peter M., & Gold, Daniel L. (2013) The cost of carbon : capital market effects of the proposed emission trading scheme (ETS). Abacus : A Journal of Accounting, Fnance and Business Studies, 49(1), pp. 1-33. (https://eprints.qut.edu.au/59158/)

Clout, Victoria J., , & Gandhi, Nilan (2013) The impact of auditor independence regulations on established and emerging firms. Accounting Research Journal, 26(2), pp. 88-108. (https://eprints.qut.edu.au/62295/)

& (2013) The 'two strikes' rule on the remuneration report : threats and opportunities for boards. Australian Journal of Corporate Law, 28(2), pp. 166-180. (https://eprints.qut.edu.au/64416/)

, Katselas, Dean, & (2012) The preferences of private equity investors in selecting target acquisitions: An international investigation. Australian Journal of Management, 37(3), pp. 361-389. (https://eprints.qut.edu.au/55246/)

& Tan, David (2012) Corporate fraud and misconduct : investigative and regulatory priorities. New Zealand Business Law Quarterly. (https://eprints.qut.edu.au/55254/)

Clarkson, Peter, Michael , Overell, & (2011) Environmental reporting and its relation to corporate environmental performance. Abacus, 47(1), pp. 27-60. (https://eprints.qut.edu.au/49308/)

& Hossain, Sarowar (2011) Mandatory auditor rotation : Australian evidence. Australian Journal of Corporate Law, 25, pp. 303-317. (https://eprints.qut.edu.au/50806/)

, Clarkson, Peter, & King, Jesse (2011) Private equity bidders : barbarians or best friends. Company and Securities Law Journal, 29(3), pp. 159-177. (https://eprints.qut.edu.au/50807/)

, Clarkson, Peter, & King, Jesse (2010) Private equity bids in Australia : an exploratory study. Accounting and Finance, 50(1), pp. 79-102. (https://eprints.qut.edu.au/49309/)

, Ferguson, Colin, & Kang, Diana (2009) Corporate governance and misappropriation. Journal of Forensic and Investigative Accounting, 1(2), pp. 1-26. (https://eprints.qut.edu.au/50808/)

Overell, Michael, , & Clarkson, Peter (2008) Environmental reporting in the Australian mining industry : complying with regulation or meeting international best practice? Australian Business Law Review, 36, pp. 137-154. (https://eprints.qut.edu.au/50809/)

& Koh, B (2007) Regulatory responses to auditor independence dilemmas – who takes the stronger line? Australian Journal of Corporate Law, 21(1), pp. 1-21. (https://eprints.qut.edu.au/50811/)

, Christensen, Blake, & Clarkson, Peter (2007) Termination fees in a ‘bright line’ jurisdiction. Accounting and Finance, 47(4), pp. 643-665. (https://eprints.qut.edu.au/49310/)

, Clarkson, Peter, & Clarkson, Peter M. (2005) Impact of the Corporate Law Economic Reform Program Act 1999 on initial public offering prospectus earnings forecasts. Accounting and Finance, 45(1), pp. 67-94. (https://eprints.qut.edu.au/49319/)

& Cheung, Ernest (2005) Disclosure of proxy voting information by Australian managed investment schemes. Australian Accounting Review, 15(37), pp. 75-83. (https://eprints.qut.edu.au/49311/)

& Christensen, Blake (2005) The non-binding vote on executive pay : a review of the CLERP 9 reform. Australian Journal of Corporate Law, 18(3), pp. 263-287. (https://eprints.qut.edu.au/50814/)

Other publications

& (2018) Companies that pay more tax deliver shareholders better returns: New study. The Conversation, January 24. (https://eprints.qut.edu.au/118716/)

& (2018) So what’s a secretary to do? Banking Royal Commission raises questions about what’s in minutes. The Conversation, November 29. (https://eprints.qut.edu.au/123306/)

Preshaw, Damien & (2017) Australia. In The Future of Transfer Pricing. Sdu, The Hague, Netherlands, pp. 111-134. (https://eprints.qut.edu.au/109825/)

(2016) European Commission warns multinationals as Apple ordered to pay €13 billion in tax. The Conversation, August (31). (https://eprints.qut.edu.au/99623/)

Carson, Elizabeth, Fargher, Neil, & (2016) Trends in auditor reporting in Australia: A synthesis and opportunities for research. Australian Accounting Review, 26(3), pp. 226-242. (https://eprints.qut.edu.au/89271/)

(2013) Editorial. Accounting Research Journal, 26(3). (https://eprints.qut.edu.au/64223/)

Reports

Carson, Elizabeth, , & Fargher, Neil (2014) Audit reports in Australia : 2005-2013: Preliminary Findings. CPA Australia Ltd, Southbank, Victoria. (https://eprints.qut.edu.au/78250/)

Reviews

(2013) Audit fees and asset securitization risks. PhD thesis, The University of New South Wales. (https://eprints.qut.edu.au/74319/)

(2000) Abuse of corporate power. Professional Doctorate thesis, Queensland University of Technology. (https://eprints.qut.edu.au/36901/)

Theses

(2013) Audit fees and asset securitization risks. PhD thesis, The University of New South Wales. (https://eprints.qut.edu.au/74319/)

(2000) Abuse of corporate power. Professional Doctorate thesis, Queensland University of Technology. (https://eprints.qut.edu.au/36901/)